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Classification focuses on whether listed PS, PVC and PU products are plates/sheets or builders' ware. Applying GRI 1 and GRI 3(a) and the essential character test, plain rectangular sheets with or without printing retain the character of plastic sheets and are classifiable under heading 3921. Mouldings, interlocking tongueandgroove wall panels were examined for structural integration; being removable decorative coverings without structural function, they remain sheets for tariff purposes. "Further worked" excludes inline edge extrusion here. Result: subject panels classifiable under 3921, with specified subheadings for styrenic, vinyl chloride and polyurethane sheets, pending field verification of composition and structure.
Classification focuses on whether listed PS, PVC and PU products are plates/sheets or builders' ware. Applying GRI 1 and GRI 3(a) and the essential character test, plain rectangular sheets with or without printing retain the character of plastic sheets and are classifiable under heading 3921. Mouldings, interlocking tongueandgroove wall panels were examined for structural integration; being removable decorative coverings without structural function, they remain sheets for tariff purposes. "Further worked" excludes inline edge extrusion here. Result: subject panels classifiable under 3921, with specified subheadings for styrenic, vinyl chloride and polyurethane sheets, pending field verification of composition and structure.
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